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Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… card charges were properly approved, supported and for appropriate purposes. Key Findings Although the 230 charges reviewed totaling approximately $40,000 were for appropriate District purposes, charges were not properly … card and purchase card charges are approved, supported and for appropriate purposes. Comply with the District’s credit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mTown of Johnsburg – North Creek Water District Charges (2023M-51)
… were billed to the customers. Identify and bill all new water customers. Ensure all water rates were … for water charges to maximize District revenues. Ensure new water customers are added to the Town’s records and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board … audit hawthorne cedar knolls school financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionTruxton Fire District – Board Oversight (2022M-123)
… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update … training, they would have better positioned themselves to oversee the District’s financial activities, and ensured …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Smyrna – Claims Audit Process (2022M-161)
… with competitive bidding and the Town’s procurement policy quote requirements. Pass a resolution to authorize the …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161State Agencies Bulletin No. 1055
… Affected Employees Employees who, as identified by National Bond and Trust, had bond deductions withheld, but … deduction effective January 1, 2011 as part of a “go green, save green” initiative. OSC Actions OSC will process the bond …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bondsState Agencies Bulletin No. 346
… Purpose To explain the procedure for the annual review of employees who claim to be exempt … file a new IT-2104-E, annually. The W-4's and IT-2104E's for the current year's exemption are to be retained in the … To explain the procedure for the annual review of employees who claim to be exempt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingTown of Clifton Park – Information Technology (2020M-162)
… the Town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… or have assurance that officials obtained services at the best cost. Officials added another project phase totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… complete report - pdf] Audit Objective Determine whether Department officials ensured financial activities were … to adequately account for all collections received by the Department and ensure deposits are made timely and intact (in … and records are annually audited when required by law. Department officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Saranac Central School District - School District Website (S9-19-30)
… taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Central Square Central School District - School District Website (S9-19-29)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … budget-to-actual results, and the multiyear financial plan in a location easy to access. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Wyoming Central School District – Professional Services (2020M-152)
… to procure professional services and entered into written agreements with service providers. Key Findings District … to procure professional services or enter into written agreements with service providers. The District paid 11 … competitively sought. The District did not have written agreements with three professional service providers who were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Alfred-Almond Central School District - Financial Management (2019M-131)
… an average of $495,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… loan projects. The Board did not require the Administrator to: Compare reported job creation and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were within allowable … limits. Key Recommendations Require the Administrator to compare reported job creation and retention figures to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalLake Pleasant Central School District – Claims Auditing (2021M-202)
… ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved … that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always … ensured claims were supported by adequate documentation for appropriate purposes and properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Belfast Central School District – Reserve Funds (2021M-135)
… reserve fund policy. Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as … reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Liverpool Central School District – Information Technology Assets (2020M-59)
… found that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not … cannot be assured that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. … Ensure IT inventory records include the necessary detail for recording IT purchases and tracking hardware assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Town of Pulteney – Information Technology (2021M-28)
… local user accounts. Enter into a service level agreement (SLA) with the Town’s IT service providers. In addition, … and disable those that are unnecessary. Enter into an SLA with the IT service providers for all services to be …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28